07/12/2012                                      SALEM  -  WOODSTOWN-PILESGROVE REG

                                                    Advertised Enrollments

      ENROLLMENT CATEGORY                         October 15, 2010         October 15, 2011         October 15, 2012
                                                      Actual                   Actual                 Estimated
  
      Pupils on Roll Regular Full-Time                      1392                     1413                     1452

      Pupils on Roll Regular Shared-Time                      31                       22                       35



      Pupils on Roll - Special Full-Time                     180                      202                      184

      Pupils on Roll - Special Shared-Time                    40                       34                       13
      Subtotal - Pupils On Roll                              1643                     1671                     1684
      Private School Placements                                8                        4                        6



      Pupils Sent to Other Districts-Reg Prog                  3                        1

      Pupils Sent to Other Dists-Spec Ed Prog                  8                        7                        8

      Pupils Received                                        373                      357                      361

      Pupils in State Facilities                               2                        1                        1
 


                                                 SALEM - WOODSTOWN-PILESGROVE REG

                                                      Advertised Revenues

      Budget Category                                        Account             2010-11          2011-12          2012-13
                                                                                  Actual          Revised       Anticipated
      OPERATING BUDGET
      Budgeted Fund Balance - Operating Budget              10-303                                     586,481          743,113
      Withdrawal from Maint. Reserve                        10-310                                     402,650

      Revenues from Local Sources:                                         
      Local Tax Levy                                        10-1210                 9,229,803        9,229,803        9,414,398
      Tuition                                               10-1300                 3,865,952        4,182,455        4,238,812
      Unrestricted Miscellaneous Revenues                   10-1XXX                    95,005           62,000           62,000
      SUBTOTAL                                                                     13,190,760       13,474,258       13,715,210

      Revenues from State Sources:                                         
      Extraordinary Aid                                     10-3131                   167,868          175,000          175,000
      Other State Aids                                      10-3XXX                     7,603                            10,792
      Categorical Special Education Aid                     10-3132                   631,268          631,268          673,292
      Equalization Aid                                      10-3176                 5,126,303        5,126,303        5,290,528
      Categorical Security Aid                              10-3177                   124,007          124,007          131,532
      Adjustment Aid                                        10-3178                                    293,485          261,105
      Categorical Transportation Aid                        10-3121                   259,235          367,836          357,070
      SUBTOTAL                                                                      6,316,284        6,717,899        6,899,319

      Revenues from Federal Sources:                                       
      Medicaid Reimbursement                                10-4200                    15,509           18,363           28,229
      Education Jobs Fund                                   18-4522                    59,071          134,960
      SUBTOTAL                                                                         74,580          153,323           28,229
      Adjustment for Prior Year Encumbrances                                                           218,178
      Actual Revenues (Over)/Under Expenditures                                      -335,333
      TOTAL OPERATING BUDGET                                                       19,246,291       21,552,789       21,385,871
      GRANTS AND ENTITLEMENTS
      Revenues from Local Sources                           20-1XXX                    25,883           24,570

      Revenues from State Sources:                                         
      Preschool Education Aid                               20-3218                    33,000           33,000           33,000
      Other Restricted Entitlements                         20-32XX                     6,123           74,804            9,479
      TOTAL REVENUES FROM STATE SOURCES                                                39,123          107,804           42,479

      Revenues from Federal Sources:                                       
      Title I                                               20-4411-4416              115,552          167,383          126,685
      Title II                                              20-4451-4455               38,771           36,812           29,450
      Title IV                                              20-4471-4474                  650              675
      I.D.E.A. Part B (Handicapped)                         20-4420-4429              315,163          296,128          266,017
      Vocational Education                                  20-4430                    15,119
      Other                                                 20-4XXX                     4,278
      TOTAL REVENUES FROM FEDERAL SOURCES                                             489,533          500,998          422,152
      TOTAL GRANTS AND ENTITLEMENTS                                                   554,539          633,372          464,631
      TOTAL REVENUES/SOURCES                                                       19,800,830       22,186,161       21,850,502
                                                 SALEM - WOODSTOWN-PILESGROVE REG

                                                   Advertised Appropriations

                Budget Category                                Account          2010-11          2011-12         2012-13 
                                                                             Expenditures      Rev. Approp.   Appropriations
      GENERAL CURRENT EXPENSE
      Instruction:
      Regular Programs                                      11-1XX-100-XXX          6,467,823        6,888,698        7,308,332
      Special Education                                     11-2XX-100-XXX          1,542,615        1,757,346        1,801,143
      Basic Skills/Remedial                                 11-230-100-XXX            373,434          419,824          266,558
      Bilingual Education                                   11-240-100-XXX                               2,750            4,250
      School-Spon. Co/Extra-Curr. Activities                11-401-100-XXX             64,933           90,200           90,200
      School Sponsored Athletics                            11-402-100-XXX            302,620          411,216          411,520
      Support Services:
      Tuition                                               11-000-100-XXX            532,354          507,569          482,344
      Health Services                                       11-000-213-XXX            184,101          184,428          204,003
      Speech, OT, PT, Related & Extraordinary Services      11-000-216,217            339,791          519,780          547,178
      Guidance                                              11-000-218-XXX            448,163          472,772          470,941
      Child Study Teams                                     11-000-219-XXX            263,511          284,398          289,344
      Improvement of Instructional Services                 11-000-221-XXX            167,102          173,773          176,229
      Educational Media Services - School Library           11-000-222-XXX            228,093          274,273          282,829
      Instructional Staff Training Services                 11-000-223-XXX            143,005          188,411          169,269
      General Administration                                11-000-230-XXX            404,002          507,434          433,296
      School Administration                                 11-000-240-XXX          1,088,911        1,178,902        1,214,952
      Central Svcs & Admin Info Technology                  11-000-25X-XXX            433,368          472,149          440,079
      Operation and Maintenance of Plant Services           11-000-26X-XXX          1,743,213        2,401,455        1,837,905
      Student Transportation Services                       11-000-270-XXX            787,446          877,060          852,938
      Personal Services - Employee Benefits                 11-XXX-XXX-2XX          3,726,692        3,937,377        3,748,479
      Total Support Services Expenditures                                          10,489,752       11,979,781       11,149,786
      TOTAL GENERAL CURRENT EXPENSE                                                19,241,177       21,549,815       21,031,789

      CAPITAL EXPENDITURES
      Facilities Acquisition and Construction Services      12-000-4XX-XXX              5,114            2,974          354,082
      TOTAL CAPITAL EXPENDITURES                                                        5,114            2,974          354,082
      OPERATING BUDGET GRAND TOTAL                                                 19,246,291       21,552,789       21,385,871

      SPECIAL GRANTS AND ENTITLEMENTS
      Local Projects                                        20-XXX-XXX-XXX             25,883           24,570
      Preschool Education Aid:
      Instruction                                           20-218-100-XXX             33,000           33,000           33,000
      TOTAL PRESCHOOL EDUCATION AID                                                    33,000           33,000           33,000
      Other State Projects:
      Nonpublic Textbooks                                   20-XXX-XXX-XXX                                 342              342
      Nonpublic Auxiliary Services                          20-XXX-XXX-XXX                                                7,608
      Nonpublic Handicapped Services                        20-XXX-XXX-XXX              5,024            7,608
      Nonpublic Nursing Services                            20-XXX-XXX-XXX                539              489              489
      Other Special Projects                                20-XXX-XXX-XXX                560           66,365            1,040
      Total State Projects                                                             39,123          107,804           42,479
      Federal Projects:
      Title I                                               20-XXX-XXX-XXX            115,552          167,383          126,685
      Title II                                              20-XXX-XXX-XXX             38,771           36,812           29,450
      Title IV                                              20-XXX-XXX-XXX                650              675
      I.D.E.A. Part B (Handicapped)                         20-XXX-XXX-XXX            315,163          296,128          266,017
      Vocational Education                                  20-XXX-XXX-XXX             15,119
      Other Special Projects                                20-XXX-XXX-XXX              4,278
      Total Federal Projects                                                          489,533          500,998          422,152
      TOTAL GRANTS AND ENTITLEMENTS                                                   554,539          633,372          464,631
      Total Expenditures                                                           19,800,830       22,186,161       21,850,502

      DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
 0250XLocal Contribution - Transfer to Special Revenue      11-1XX-100-93X
      Capital Reserve - Transfer to Repayment of Debt       12-000-400-933
      Transfer Property Sale Proceeds to Debt Svc Res       11-000-520-934

      TOTAL EXPENDITURES NET OF TRANSFERS                                          19,800,830       22,186,161       21,850,502
 

                                                 SALEM  -  WOODSTOWN-PILESGROVE REG

                                          Advertised Recapitulation of Balance

                                                              Audited               Audited              Estimated             Estimated
                                                              Balance               Balance               Balance               Balance
      Budget Category                                        6/30/2010             6/30/2011             6/30/2012             6/30/2013

      Unrestricted:
        General Operating Budget                             1,049,395               818,356               967,529               386,715
        Repayment of Debt                                            0                     0                     0                     0

      Restricted for Specific Purposes:
         General Operating Budget:
            Capital Reserve                                          1                     1                     1                     1
            Adult Education Programs                                 0                     0                     0                     0
            Maintenance Reserve                                      0               485,000                82,350                82,350
            Legal Reserve                                      160,654               322,953               162,299                     0
            Tuition Reserve                                          0                     0                     0                     0
            Current Expense Emergency Reserve                        0                     0                     0                     0
         Repayment of Debt:
            Restricted for Repayment of Debt                         0                     0                     0                     0
 



                                                 SALEM  -  WOODSTOWN-PILESGROVE REG

                                               Advertised Per Pupil Cost Calculations

                                                     2012 - 2013

                                                    2009-10        2010-11           2011-12       2011-12       2012-2013
                                                     Actual         Actual           Original      Revised       Proposed
                                                                                      Budget        Budget        Budget
 Per Pupil Cost Calculations:                          (1)            (2)              (3)           (4)            (5)

Total Budgetary Comparative Per Pupil Cost                 11722           10681          12050          12293          11885
Total Classroom Instruction                                 6934            6443           7125           7076           7127
Classroom-Salaries and Benefits                             6520            6209           6819           6747           6772
Classroom-General Supplies and Textbooks                     219             167            226            251            220
Classroom-Purchased Services and Other                       196              67             79             78            135
Total Support Services                                      1595            1336           1558           1602           1592
Support Services-Salaries and Benefits                      1359            1213           1385           1428           1409
Total Administrative Costs                                  1568            1430           1619           1603           1531
Administration-Salaries and Benefits                        1312            1226           1293           1272           1271
Legal Costs                                                    0               9              7              7              7
Total Operations and Maintenance of Plant                   1243            1196           1360           1633           1265
Operations & Maintenance of Plant-Salary & Ben.              747             686            782            751            732
Board Contribution to Food Services                            0               0              0              0              0
Total Extracurricular Costs                                  377             271            383            373            365
Total Equipment Costs                                          8               0              0              0              0
Employee Benefits as a % of Salaries                        26.0            30.1           32.3           29.5           27.4


 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
 are contained in the 2012 Taxpayers' Guide to Education Spending (formerly Comparative Spending Guide) and can be found 
 on the Department of Education's Internet address: http://www.state.nj.us/ education under Finance, when available.  This 
 publication is available in the board office and public libraries.  The same calculations were performed using the 2011-12
 revised appropriations and 2012-13 budgeted appropriations presented in this advertised budget.  Total Budgetary Comparative
 Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and
 judgments against the school district. For all years, it also includes the restricted entitlement aids.  With the exception
 of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total Budgetary
 comparative per pupil cost, although all components are not shown.

                         SALEM  -  WOODSTOWN-PILESGROVE REG

Shared Services -- Description of Shared Services
_________________________________________________

  Alloway Twp. School - Ice Cream, Milk, Juice, Dairy & Baked Goods        
  Gloucester County Special Servives - Transportation                      
  Oldmans Twp. School - Janitorial Supplies                                
  Oldmans Twp. School - Transportation                                     
  Pittsgrove Twp. School - Natural Gas                                     
  Pittsgrove Twp. School - Electricity                                     
  Pittsgrove Twp. School - Paper and Office Supplies                       
  Pittsgrove Twp. School - Transportation                                  
  Upper Pittsgrove Twp. School - Transportation                            
  Middlesex Reg. Educational Services Comm. - Cooperative Pricing System   

                         SALEM  -  WOODSTOWN-PILESGROVE REG

22a. Estimated Tax Rate Information
     ______________________________



A. Estimated 12-13 School Tax Rate
__________________________________

WOODSTOWN BOROUGH        

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                        3,597,380 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 )           296,779,818 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100           1.2121 (C)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                               3,597,380 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 )           296,779,818 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100                  1.2121 (F)


B. Estimated 12-13 Equalized School Tax Rate
____________________________________________

WOODSTOWN BOROUGH        

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                        3,597,380 (G)
Estimated Equalized Valuation (as of 10/01/2011 )             293,113,283 (H)
Estimated 12-13 Equalized General Fund School
                         Tax Rate=(G)/(H)X100                      1.2273 (I)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                               3,597,380 (J)
Estimated Equalized Valuation (as of 10/01/2011 )             293,113,283 (K)
Estimated 12-13 Equalized Total School
                  Tax Rate=(J)/(K)X100                             1.2273 (L)


                         SALEM  -  WOODSTOWN-PILESGROVE REG

22a. Estimated Tax Rate Information
     ______________________________



A. Estimated 12-13 School Tax Rate
__________________________________

PILESGROVE TOWNSHIP      

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                        5,817,018 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 )           492,623,399 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100           1.1808 (C)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                               5,817,018 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 )           492,623,399 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100                  1.1808 (F)


B. Estimated 12-13 Equalized School Tax Rate
____________________________________________

PILESGROVE TOWNSHIP      

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                        5,817,018 (G)
Estimated Equalized Valuation (as of 10/01/2011 )             473,968,642 (H)
Estimated 12-13 Equalized General Fund School
                         Tax Rate=(G)/(H)X100                      1.2273 (I)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                               5,817,018 (J)
Estimated Equalized Valuation (as of 10/01/2011 )             473,968,642 (K)
Estimated 12-13 Equalized Total School
                  Tax Rate=(J)/(K)X100                             1.2273 (L)


                         SALEM  -  WOODSTOWN-PILESGROVE REG
 17. Salaries and Benefits of Certain District Employees

 Name                                   Thomas A. Coleman, Jr.   
 Job Title                              Superintendent                
                                                                      
 Base Annual Salary                     140,000
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2009
   Ending Date of Contract              06/30/2012
   Annual Work Days                     261
   Annual Vacation Days                  20
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                 3,800
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                  20,384
 Description of:
   Buyback of Sick Days               Unused Sick Max $15000 same as teacher
   Buyback of Vac. Days               Unused Vacation Max 10 Days           
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            

 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            

                         SALEM  -  WOODSTOWN-PILESGROVE REG
 17. Salaries and Benefits of Certain District Employees

 Name                                   Frank A. Rizzo           
 Job Title                              Business Administrator        
                                                                      
 Base Annual Salary                     107,888
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2010
   Ending Date of Contract              06/30/2012
   Annual Work Days                     261
   Annual Vacation Days                  20
   Annual Sick Days                      12
   Annual Personal Days                   2
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                 3,800
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                  19,149
 Description of:
   Buyback of Sick Days               Unused Sick Max $15000 same as teacher
   Buyback of Vac. Days               Unused Vacation 10 Day max            
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            

 Additional Comments